Butt Hatch Farm Limited - Filleted accounts

Butt Hatch Farm Limited
Registered number:		00503403
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		680,265			731,519

Current assets
Stocks		144,752			190,353
Debtors	4	37,221			27,480
Cash at bank and in hand		567,883			695,456
		749,856			913,289

Creditors: amounts falling due within one year	5	(33,502)			(54,499)

Net current assets			716,354			858,790

Total assets less current liabilities			1,396,619			1,590,309

Creditors: amounts falling due after more than one year	6		(6,282)			(21,359)

Provisions for liabilities			(29,593)			(37,385)


Net assets			1,360,744			1,531,565

Capital and reserves
Called up share capital			335			335
Capital redemption reserve			665			665
Share premium			19,000			19,000
Profit and loss account			1,340,744			1,511,565

Shareholders' funds			1,360,744			1,531,565

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N Harrington
Director
Approved by the board on 30 July 2026

Butt Hatch Farm Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	25% reducing balance basis


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	526,603		646,169		1,172,772
	Additions	-		583		583
	Disposals	-		(7,450)		(7,450)
	At 31 December 2025	526,603		639,302		1,165,905

	Depreciation
	At 1 January 2025	2,110		439,143		441,253
	Charge for the year	-		51,837		51,837
	On disposals	-		(7,450)		(7,450)
	At 31 December 2025	2,110		483,530		485,640

	Net book value
	At 31 December 2025	524,493		155,772		680,265
	At 31 December 2024	524,493		207,026		731,519


4	Debtors			2025		2024
£					£

	Trade debtors			-		14,517
	Other debtors			37,221		12,963
				37,221		27,480


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			15,077		15,077
	Trade creditors			90		915
	Corporation tax			-		14,295
	Other creditors			18,335		24,212
				33,502		54,499


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			6,282		21,359


7	Other information

	Butt Hatch Farm Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Butt Hatch Farm
	Radley Green Road
	Roxwell
	Essex
	CM1 4NW